NIRVAIR SINGH Vs. FINANCIAL COMMISSIONER TAXATION

JUDGEMENT

(1.) The petitioner has sought a writ of certiorari to quash orders dtd. 3/8/2016 and 13/5/2016 passed by respondents No. 1 and 2 i.e. the Financial Commissioner Taxation, Punjab and the Collector-cum-Deputy Excise and Taxation Commissioner, Ferozepur Division.

(2.) The question that arises in this petition is whether the appellate authority is entitled to enhance the penalty in an appeal filed by the assessee under Sec. 14 of the Punjab Excise Act, 1914 (in short the Act).

(3.) The petitioner was granted an L-14A license entitling it to conduct retail business in country liquor. By an order dtd. 13/5/2016, respondent No. 2 - Collector-cum-Deputy Excise and Taxation Commissioner, Ferozepur Division held that the petitioner had violated the excise rules making itself liable for punishment under the Act including the cancellation of the license. However, keeping in view the government revenue and to ensure the supply of liquor to the public, respondent No. 2 ordered the petitioner's liquor vend to be suspended from 13/5/2016 to 19/5/2016. The petitioner challenged this order in an appeal under Sec. 14 of the Act before the Excise and Taxation Commissioner. By an interim order dtd. 18/5/2016, the Excise and Taxation Commissioner stayed the operation of the order dtd. 13/5/2016 subject to the petitioner paying Rs.1.00 lac. The petitioner paid the amount of Rs.1.00 lac and availed the benefit of the order. Ultimately, the Excise and Taxation Commissioner by an order dtd. 3/8/2016, dismissed the appeal.